Deductions from your assessable income — earned income relief, CPF contributions, NSman, parent / handicapped parent, course fees, SRS, qualifying life insurance, RSTU top-ups, and more. Total reliefs are capped at S$80,000.
Tax reliefs are deductions from your assessable income that reduce the amount of tax you ultimately pay. Each relief targets a behaviour or status the government wants to encourage — saving for retirement, raising children, serving NS, taking care of parents.
Reliefs are not credits — they reduce the income on which tax is calculated, so a S$1,000 relief at a 15% marginal rate saves S$150 in tax, not S$1,000.
Total personal reliefs claimed are capped at S$80,000 per Year of Assessment. Any amount above this provides no further tax reduction.
The cap doesn't include the S$1,000 earned income relief — that's automatic and effectively comes off the top.
If you're projecting reliefs above S$80,000, prioritise those with deadlines (SRS, RSTU, donations) over flexible ones.
Earned Income Relief: S$1,000 (under 55), S$6,000 (55–59), S$8,000 (60+). Auto-applied.
CPF contribution relief: full employee CPF contributions, capped at OW ceiling.
RSTU top-ups: up to S$8,000 self + S$8,000 family member = S$16,000.
SRS contributions: up to S$15,300 (citizens / PRs) or S$35,700 (foreigners).
NSman / NS Wife / NS Parent: S$1,500 – S$5,000 depending on the relief.
Parent / Handicapped Parent: S$5,500 – S$14,000 per dependent.
Working Mother's Child Relief: based on child position and mother's income; capped at S$50,000 per child.
Qualifying Child Relief: S$4,000 per child (S$7,500 if handicapped).
Course Fees: up to S$5,500 for self-funded approved skills upgrading.
Life Insurance Premiums: only if CPF below S$5,000 cap and limited to S$5,000 total.
Donations: 2.5× deduction for cash donations to approved IPC (Institutions of a Public Character).
Front-load high-impact reliefs: RSTU and SRS each save 15% – 24% (your marginal rate) on every dollar contributed. Donations stack 2.5×.
Watch the family member top-up window: timing a parent's RSTU top-up to fall before 31 December captures the relief for that Year of Assessment.
Don't pay insurance for the relief: life-insurance relief is small (S$5,000 max) and conditional. Buying a policy purely for the relief is rarely worth it.
Use the Income Tax Calculator to model your stack before committing to a contribution.
Major reliefs include CPF contributions (auto), earned income (S$1,000 – S$8,000), NSman / NS wife / NS parent, parent / handicapped parent, working mother's child relief, qualifying child, course fees, SRS contributions, RSTU top-ups, and donations (2.5× deduction for IPCs). Total capped at S$80,000.
Depends on your marginal tax rate. At 11.5%: S$115 saved. At 22%: S$220. At 24%: S$240. Higher earners get more savings per dollar of relief — which is why stacking reliefs is especially valuable for them.
SRS and RSTU top-ups must clear by 31 December to count for that calendar year's tax assessment. Donations must be made and processed by 31 December. Other reliefs (earned income, parent, etc.) are claimed via your tax return based on year-end conditions.
Most are auto-applied based on data IRAS already has (CPF, NSman, etc.). Others require ticking the relief box in your annual tax filing via myTax Portal and providing supporting info (relationship, income share, etc. for parent relief). Filing deadline is 18 April each year.